Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars appeal remedy but not constitutional remedy under Article 226 when valuable rights affected by arbitrary order sans reasoning. Petition allowed, cancellation orders quashed.
Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars appeal remedy but not constitutional remedy under Article 226 when valuable rights affected by arbitrary order sans reasoning. Petition allowed, cancellation orders quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
